Assessment u/s 153A - block assessment - Exclusion of Income ...

Case Laws Income Tax

December 22, 2018

Assessment u/s 153A - block assessment - Exclusion of Income disclosed under Pradhan Mantri Garib Kalyan Yojana, 2016 (PMGKY) - The grievance of the petitioner stands fully redressed in light of the written instructions - Assessment proceedings are withing the Jurisdiction.

View Source

← Previous Next →

Assessment u/s 153A - block assessment - Exclusion of Income ...

Case Laws Income Tax

December 22, 2018

You may also like:

Assessment u/s 153C/153A - Computation of the Relevant Assessment Years Block - Jurisdiction for Reopening Assessments - The Delhi High Court meticulously analyzed the...

Block assessment - computation of undisclosed income of block period under Section 158BB - Reliance on material gathered in the course of survey - the Tribunal set aside...

Cabinet approves enhancing the coverage of Pradhan Mantri Rojgar Protsahan Yojana

Clarifications on the Taxation and Investment Regime for Pradhan Mantri Garib Kalyan Yojana, 2016 - Circular

Validity of Assessment u/s 153A - in cases where the assessment or reassessment proceedings have already been completed and assessment orders have been passed, which...

Assessment u/ 153A - Addition u/s 68 - Completed assessments can be interfered with by the Assessing Officer while making the assessment under section 153A only on the...

Undisclosed Capital gain - Scope of block assessment proceedings - AO is concerned only with undisclosed income and he has no power to consider material and evidence not...

Validity of assessment passed u/s 153A pursuant to search and seizure - The High Court has observed and held that, the assessee’s assessment for the relevant year stood...

Penalty u/s. 271(1)(c) - income disclosed by the assessee u/s 153A - The mere fact that the assessee has filed revised returns disclosing higher income than in the...

Assessment u/s 153A r.w.s. 153C - Block period - Period of limitation - Where two assessments may result, in the case of a searched entity and the related person, both...

Validity of assessment u/s 153A - AO would be competent to reopen the assessment proceeding already made and determine the total income of the assessee. The Assessing...

Reopening of assessment u/s 147 - double deduction u/s 80IB - In the reasons for re-opening, there is not even a whisper as to what was not disclosed. In our view, this...

Reopening of assessment u/s 147 - Reasons for belief that income has escaped assessment - Merely having a reason to believe that income had escaped assessment, is not...

Block assessment - Undisclosed income versus opening capital - block assessment - held that:- the said opening capital accrue to the assessees at a point of time...

Assessment u/s 153A - scope of assessments u/s 153C/ 153A - the additions made in the order passed u/s 143(3) r.w.s. 153C, for the captioned assessment years which are...

Quick Updates: